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    <title>Reverse Charge</title>
    <link>https://www.taxtmi.com/forum/issue?id=112880</link>
    <description>Reverse charge on cab services depends on whether the rent-a-cab supply by an unregistered individual is in the course or furtherance of business: if not, reverse charge does not apply; if it is supplied to a registered person for business, the registered recipient must pay GST under reverse charge. A small aggregate payment threshold to unregistered persons was discussed as excusing reverse charge in practice. Questions were also raised about claiming reverse-charge GST as input tax credit in subsequent returns.</description>
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    <pubDate>Wed, 27 Sep 2017 12:32:26 +0530</pubDate>
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      <description>Reverse charge on cab services depends on whether the rent-a-cab supply by an unregistered individual is in the course or furtherance of business: if not, reverse charge does not apply; if it is supplied to a registered person for business, the registered recipient must pay GST under reverse charge. A small aggregate payment threshold to unregistered persons was discussed as excusing reverse charge in practice. Questions were also raised about claiming reverse-charge GST as input tax credit in subsequent returns.</description>
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      <law>GST</law>
      <pubDate>Wed, 27 Sep 2017 12:32:26 +0530</pubDate>
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